Net social contributions, payable

National accounts

Net social contributions are the actual or imputed contributions made by households to social insurance schemes to make provision for social benefits to be paid. Net social contributions (D.61) consist of: employers' actual social contributions (D.611) + employers' imputed social contributions (D.612) + households' actual social contributions (D.613) + households' social contribution supplements (D.614) -social insurance scheme service charges (D.61SC). According to the Labour Code (Act No. 311/2001 Coll.) and the Social Services Act (Act No. 448/2008 Coll.), these allowances can be provided for various forms of social services, such as dependency facilities, crisis intervention facilities and others.

Statistical Office of the Slovak Republic

Euro (EUR)

Net social contributions = employers' actual social contributions (D.611) + employers' imputed social contributions (D.612) + households' actual social contributions (D.613) + households' social contribution supplements (D.614) -social insurance scheme service charges (D.61SC)

Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union (ESA 2010); Act No 311/2001 Collection of Laws (Labour Code); Act No 448/2008 Collection of Laws (Social Services Act)

Net social contributions, receivable